No. Because first of all, does the tablet even have the antenna to use as a mobile phone? If it's a WiFi only tablet, you can't suddenly have call and text capability just by flashing a ROM.
What you're asking is like, will my laptop grow another monitor if I upgrade from Windows 7 to Windows 10?
Welcome to Android Central! In addition, custom ROMs have to be designed specifically for that device. You can't take any random phone ROM and install it on the tablet.